State GST commencement requires official notification, permitting different commencement dates for distinct provisions to take effect. The Chhattisgarh Goods and Services Tax Act, 2017 establishes levy and collection of tax on intra-state supply of goods or services, extends to the whole state, and provides that the State Government will notify commencement dates in the Official Gazette, permitting different commencement dates for different provisions and construing references to commencement accordingly.
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Provisions expressly mentioned in the judgment/order text.
State GST commencement requires official notification, permitting different commencement dates for distinct provisions to take effect.
The Chhattisgarh Goods and Services Tax Act, 2017 establishes levy and collection of tax on intra-state supply of goods or services, extends to the whole state, and provides that the State Government will notify commencement dates in the Official Gazette, permitting different commencement dates for different provisions and construing references to commencement accordingly.
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